COSMAN are leader in Cost Management thanks to an innovative method that analyses and optimizes costs, a synthesis of the experience accrued over 20 years of activity and of our strong orientation towards innovation.

What is the 3D Model®

COSMAN developed a proprietary method of corporate analysis and cost optimization in-house. Each cost category is analysed, studying 3 behavioural models implemented by companies, aiming to identify the best optimisation opportunities.

Fabbisogno, Impiego, Acquisto


Budget adequacy and forecast


Cost competitiveness of producers and suppliers


Properness of organizational processes

We reduce costs with a coordinated approach on three different dimensions

Needs Analysis Model®

Designed to investigate the proper sizing of resources that are deemed necessary to feed the corporate processes, so as to optimize the productive factors planned by management.

Purchasing Model®

Designed to analyse the negotiation and procurement procedures, so as to identify additional negotiating margins.

Usage Model®

Designed to examine the consumption of resources during the company's activities and processes, so as to optimize the inputs consumed.

Come si applica il modello 3D


COSMAN's three-dimensional model is applied to every cost category, with a scientific system that allows us to control potential waste and inefficiency.

The model's efficacy is guaranteed for both national and international corporations. Multinational corporations often manage Cost Management policies from one central point, contracts are signed by the parent company in the country of origin and supply comes from global providers.

COSMAN's 3D Method® can intervene even in these cases, as it acts on the planning and usage of productive factors, thus on what is used and not on how it is purchased.

The rationalization of needs and consumption assessment processes can thus be carried out separate from the purchasing processes, which can remain centralised.

For multinational corporations, the support of a local partner who is an expert on cost management at international level has two additional advantages:

  • It creates an opportunity to reinforce the centralised control of resources, by identifying and monitoring the local cost drivers;
  • Allows you to explore those purely national aspects (regulations, socio-economics, and context) that a standardised approach at a global level can neglect.
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